D.D.155 ATHOORP.U.SERVANTSCOOPTHRIFT&CREDITSOCIETY LIMITED,ATHOOR V. WARD - 1, DINDIGUL

ITA 2843/CHNY/2025

AI Insights

The case involves an appeal by M/s.DD-155 Athoor P.U. Public Servents Co-op. Thrift & Credit Society Ltd. against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, Delhi, which confirmed a penalty levied under section 270A of the Income Tax Act, 1961 for the Assessment Year 2020-21. The Tribunal observed that a similar appeal had already been decided in favor of the assessee, leading to the dismissal of the current appeal as a duplicate.

• Counselvise Citation: [2026] 140 COUNSELVISE.COM (IT) 835311 (ITAT-CHENNAI)
• Duration Of Justice: 3 month(s) 27 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 11-02-2026
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: C
• Assessment Year: 2020-2021
• Appeal Filed On: 15-10-2025
• Other Referred Cases: ITA No.2801/Chny/2025
• Laws Referred To: Income Tax Act, 1961
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Department Lawyers: R. ANITHA

Judgement Text

"आयकर अपीलीय अिधकरण, ’सी’ \u0001यायपीठ, चे ई। IN THE INCOME TAX APPELLATE TRIBUNAL ‘C’ BENCH: CHENNAI \u0001ी एबी टी. वक , ाियक सद\u0011 एवं एवं एवं एवं \u0001ी एस. आर. रघुनाथा, लेखा सद क े सम\u001b BEFORE SHRI ABY T. VARKEY, JUDICIAL MEMBER AND SHRI S.R.RAGHUNATHA, ACCOUNTANT MEMBER आयकर अपील सं./ITA No.2843/Chny/2025 िनधा\u000eरण वष\u000e/Assessment Year: 2020-21 M/s.DD-155 Athoor P.U. Public- Servents Co-op. Thrift & Credit Society Ltd., 8-1-19, Market Road, Sithiyankottai, Aathoor Tk, Dindigul-624 708. [PAN: AACAD 2029 F] v. The ITO, Ward-1, Dindigul. (अपीलाथ\u0016/Appellant) (\u0017\u0018यथ\u0016/Respondent) अपीलाथ\u0016 क\u001a ओर से/ Appellant by : None \u0017\u0018यथ\u0016 क\u001a ओर से /Respondent by : Ms.R. Anitha, Addl.CIT सुनवाईक\u001aतारीख/Date of Hearing : 29.01.2026 घोषणाक\u001aतारीख /Date of Pronouncement : 11.02.2026 आदेश / O R D E R PER ABY T. VARKEY, JM: This is an appeal preferred by the assessee against the order of the Learned Commissioner of Income Tax (Appeals)/NFAC, (hereinafter referred to as “the Ld.CIT(A)”), Delhi, dated 06.08.2025 for the Assessment Year (hereinafter referred to as \"AY”) 2020-21. Printed from counselvise.com ITA No.2843/Chny/2025 (AY 2020-21) M/s.DD-155 Athoor P.U. Public Servents – Co-op. Thrift & Credit Society Ltd., :: 2 :: 2. None appeared for the assessee despite notices. The Ld.DR at the outset brought to our notice that the assessee-Society had preferred an appeal against the very same impugned order of the Ld.CIT(A)/NFAC dated 06.08.2025 for AY 2020-21 assailing the penalty levied u/s.270A of the Income Tax Act, 1961 (hereinafter referred to as \"the Act”) which has been allowed by the Tribunal in appeal ITA No.2801/Chny/2025 for AY 2020-21 order dated 20.01.2026. Thus, according to the Ld.DR, this is a duplicate appeal preferred by the assessee which needs to be dismissed. 3. Having gone through the appeal preferred by the assessee, we note that by preferring this captioned appeal, the assessee has assailed the impugned action of Ld CIT(A), confirming the penalty levied by AO u/s.270A of the Act. However, it has been brought to our notice that the assessee had earlier filed appeal numbered as ITA No.2801/Chny/2025 before this Tribunal, assailing the very same impugned action of Ld CIT(A) dated 06.08.2025 and the Tribunal is noted to have allowed the appeal of the assessee vide order dated 20.01.2026. Therefore, the Ld.DR has rightly pointed out that the ibid appeal is a duplicate appeal and therefore, doesn’t survive. Printed from counselvise.com ITA No.2843/Chny/2025 (AY 2020-21) M/s.DD-155 Athoor P.U. Public Servents – Co-op. Thrift & Credit Society Ltd., :: 3 :: 4. In the result, appeal filed by the assessee is dismissed being duplicate appeal which has been earlier allowed (supra). Order pronounced on the 11th day of February, 2026, in Chennai. Sd/- (एस. आर. रघुनाथा) (S.R.RAGHUNATHA) लेखा सद\u0003य/ACCOUNTANT MEMBER Sd/- (एबी टी. वक ) (ABY T. VARKEY) \u0005याियक सद\u0003य/JUDICIAL MEMBER चे ई/Chennai, दनांक/Dated: 11th February, 2026. TLN आदेश क\u001a \u0017ितिलिप अ\"ेिषत/Copy to: 1. अपीलाथ /Appellant 2. \u000e\u000fथ /Respondent 3. आयकरआयु\u0015/CIT, Chennai / Madurai / Salem / Coimbatore. 4. िवभागीय\u000eितिनिध/DR 5. गाड फाईल/GF Printed from counselvise.com "